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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Castle courier Kaplan kit (controls)
Hello tutor!!
In this question, computer automatically calculating gross pay, deductions and net pay for employees and payroll clerk recalculate these calculations on SAMPLE BASIS not each and every employee.
So I thought it is deficiency because clerk should recalculate calculations of all the employees but in question it is not a deficiency but a GOOD CONTROL.
Why ?
Any “internal check” is a control I.e. “good”.
There’s little point automating anything if you have so little faith in the completeness/accuracy of the output that it requires 100% checking (!)
The main risk in anything programmed – like calculations – is systematic errors I.e. that arise due to a “bug” in the routine. By their nature, such errors would be detected through checks on a sample.
Thank you tutor!!
You are very welcome!